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2022-12-31 SC413685 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 SC413685 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 SC413685 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 SC413685 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 SC413685 dpl-frs:Item12 2022-01-01 2022-12-31 SC413685 dpl-frs:Item12 2021-12-31 SC413685 dpl-frs:Item12 2022-12-31 SC413685 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 SC413685 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 SC413685 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 SC413685 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 SC413685 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 SC413685 1 2022-01-01 2022-12-31 SC413685 frs-countries:Scotland 2022-01-01 2022-12-31
Registered number: SC413685
HR Services Scotland Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC413685
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,490 45,614
47,490 45,614
CURRENT ASSETS
Debtors 5 143,603 105,585
Cash at bank and in hand - 7,441
143,603 113,026
Creditors: Amounts Falling Due Within One Year 6 (106,357 ) (69,928 )
NET CURRENT ASSETS (LIABILITIES) 37,246 43,098
TOTAL ASSETS LESS CURRENT LIABILITIES 84,736 88,712
Creditors: Amounts Falling Due After More Than One Year 7 (34,334 ) (55,831 )
NET ASSETS 50,402 32,881
CAPITAL AND RESERVES
Called up share capital 8 110 110
Profit and Loss Account 50,292 32,771
SHAREHOLDERS' FUNDS 50,402 32,881
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Purdon
Director
21/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HR Services Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC413685 . The registered office is Torus Building Rankine Avenue, East Kilbride, Glasgow, G75 0QF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2022: 13)
14 13
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 21,012 23,889 27,946 72,847
Additions 2,000 9,408 1,268 12,676
As at 31 December 2023 23,012 33,297 29,214 85,523
Depreciation
As at 1 January 2023 11,025 4,365 11,843 27,233
Provided during the period 2,400 4,800 3,600 10,800
As at 31 December 2023 13,425 9,165 15,443 38,033
Net Book Value
As at 31 December 2023 9,587 24,132 13,771 47,490
As at 1 January 2023 9,987 19,524 16,103 45,614
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 63,228 53,101
Prepayments and accrued income 28,090 20,884
Other debtors 52,285 31,600
143,603 105,585
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 12,642 5,275
Bank loans and overdrafts 44,281 22,248
Other taxes and social security 21,947 10,566
VAT 1,521 13,070
Other creditors 7,970 5,920
Accruals and deferred income 17,996 12,849
106,357 69,928
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 34,334 55,831
34,334 55,831
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 110 110
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 2,000 2,000
2,000 2,000
Page 4